{"id":2695,"date":"2018-10-23T08:52:54","date_gmt":"2018-10-23T08:52:54","guid":{"rendered":"http:\/\/itatonline.org\/digest\/yatin-prakash-telang-v-ito-2018-171-itd-705-mumtrib\/"},"modified":"2019-04-17T10:01:29","modified_gmt":"2019-04-17T10:01:29","slug":"yatin-prakash-telang-v-ito-2018-171-itd-705-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/yatin-prakash-telang-v-ito-2018-171-itd-705-mumtrib\/","title":{"rendered":"Yatin Prakash Telang  v. ITO (2018)  171 ITD 705\/ 170 DTR 329\/195 TTJ 892  (Mum)(Trib.)"},"content":{"rendered":"<p>Allowing the appeal of the assessee the Tribunal held that ; the assessee has made investment \u00a0within the stipulated period and \u00a0the investment was more than the capital gains earned. Accordingly the assessee is entitle to exemption though the\u00a0 assessee has purchased a new residential house before sale of another residential house owned by him.( AY.2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 54 : Capital gains &#8211; Profit on sale of property used for residence-Purchased new residential house before sale of another residential house owned -Investment  is made  within the stipulated period and the  investment was more than the capital gains earned- Entitle to exemption.  [ S.45,54F ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2695","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ht","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2695"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2695\/revisions"}],"predecessor-version":[{"id":4909,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2695\/revisions\/4909"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}